{"data":{"id":"us-al/ala.-code-25-5-257","jurisdiction":"us-al","citation":"Ala. Code § 25-5-257","heading":"Assessments Deductible as Business Expenses.","body":"A member may deduct as a business expense for state income tax purposes any assessment levied under Section 25-5-254 in the year such assessments are paid.","path":["Title 25 Industrial Relations and Labor.","Chapter 5 Workers’ Compensation.","Article 9 Alabama Workmen’s Compensation Self-Insurers Guaranty Association."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=25-5-257","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"a6211d2cbe8fc9dbe21c6cb630a08d69e89e4844ff0898795456f02cd6621080","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-25-5-256","next":"us-al/ala.-code-25-5-270"},"notice":"GroundRules: Original legal text. Not legal advice."}